Petitioner sought refund of education cess collected during 2004-2015 arguing cess is levied on excise duty which was exempted. Relying on earlier judgment, Court directed refund of cess.
Respondents directed to refund education cess including secondary and higher education cess collected within three months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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GAHC010225952018
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C) 7139/2018
1:M/S. PANCHARATNA CEMENT PVT. LTD.
A COMPANY REGD UNDER THE COMPANIES ACT, 1956, READ WITH 2013 AND HAVING ITS REGD OFFICE AT BORERAGAON, NA ALI, TITABOR, JORHAT, ASSAM, PIN- 785630 AND ITS FACTORY AT BORERGAON, TITABOR, JORHAT, ASSAM, REP. BY SRI NARAYAN PRASAD GATTANI
VERSUS
1:UNION OF INDIA AND 5 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE, DEPTT OF REVENUE, NORTH BLOCK, NEW DELHI- 01
2:THE UNDER SECRETARY TO THE GOVT OF INDIA MIN OF FINANCE DEPTT OF REVENUE NEW DELHI- 01
3:THE SECRETARY TO THE GOVT OF INDIA MIN OF COMMERCE AND INDUSTRY UDYOG BHAWAN NEW DELHI- 01
4:THE COMMISSIONER OF CENTRAL GST (EARLIER COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) G S ROAD BHANGAGARH GHY- 05 ASSAM
5:THE ASSISTANT COMMISSIONER
GST( EARLIER COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) OFFICE OF THE ASSTT COMMISSIONER OF CENTRAL EXCISE JORHAT ASSAM PIN- 785001
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6:THE SUPERINTENDENT
GST (EARLIER SUPDT OF CENTRAL EXCISE AND SERVICE TAX) JORHAT ASSAM PIN- 78500
Advocate for the Petitioner : MS. M L GOPE
Advocate for the Respondent : SC, GST
BEFORE HONOURABLE MR. JUSTICE UJJAL BHUYAN
ORDER
Date : 01-03-2019
Heard Ms N Hawelia, learned counsel for the petitioner and Mr S C Keyal, learned Additional Solicitor General of India.
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the competent authority in the Ministry of Finance, Government of India, to refund such cess irrespective of whether the assessee has approached the High Court or not.
JUDGE
Comparing Assistant
2 issues framed by the court
Whether education cess, secondary and higher education cess levied on exempted central excise duty under North-East Industrial Policy are recoverable?
Whether a prior decision in Kamakhya Plastics Pvt. Ltd. case should be applied to grant a refund to the petitioner?
Colour shows how this judgement treated each authority
Kamakhya Plastics Pvt. Ltd. –Vs- Union of IndiaReferred¶24
WP(C) No. 5760 of 2018 (Kamakhya Plastics Pvt. Ltd –Vs- Union of India)
M/s. Pancharatna Cement Pvt. Ltd.
Union of India
The Under Secretary to the Govt of India, Min of Finance
The Secretary to the Govt of India, Min of Commerce and Industry
The Commissioner of Central GST
Ujjal Bhuyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
